Bill Title: The length of the recognition period for built-in gains tax; the evidentiary standard for proving a transaction has economic substance; participation by the Department of Revenue in the Multistate Tax Commission Audit Program; and reliance by a taxpayer on past audits by the Department of Revenue. (FE)

Spectrum: Partisan Bill (Republican 25-0)

Status: (Passed) 2018-04-04 - Published 4-4-2018 [AB259 Detail]

Text: Latest bill text (Introduced) [PDF]

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Voting Records

Chamber	Vote	Date	Yea	Nay	NV	Abs	Total	Result	Source	View
Senate	Senate: Read a third time and concurred in	2018-03-20	18	14	0	0	32	Passed	Link	View
Senate	Senate: Decision of the Chair stands as the judgement of the Senate	2018-03-20	18	14	0	0	32	Passed	Link	View
House	Assembly: Read a third time and passed	2018-02-22	61	33	4	0	98	Passed	Link	View

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